收入分配问题是关系到广大人民群众切身利益、影响改革进程、经济发展和社会稳定的重大问题,党中央、国务院对此一直高度重视,采取了一系列措施积极推进收入分配制度改革,千方百计提高广大人民群众的生活水平。目前,我国开始了全面建设小康社会,加快推进现代化的新的发展阶段。在这一过程中,认真分析收入分配现状,研究其中的热点难点问题,提出相应的对策建议,进一步深化收入分配制度改革,对于贯彻落实“三个代表”重要思想,建立和完善社会主义市场经济体制,促进国民经济持续快速健康发展具有重要意义。当前,收入分配理论和实践中的热点和难点问题主要有: The issue of income distribution is a major issue that concerns the vital interests of the broad masses of the people and affects the process of reform, economic development and social stability. The CPC Central Committee and the State Council have all along attached great importance to this issue and adopted a series of measures to actively promote the reform of the income distribution system and do everything possible to increase the broad masses People’s living standards. At present, our country has started a new stage of development in building an overall well-to-do society and accelerating the promotion of modernization. In this process, the status quo of income distribution should be carefully analyzed, the hot and difficult issues among them should be studied, the corresponding countermeasures and suggestions put forward should be further deepened, the reform of the income distribution system should be further deepened, and the implementation of the important thinking of the ’Three Represents,’ and the establishment and improvement of socialism It is of great significance for the market economy system to promote the sustained, rapid, and healthy development of the national economy. At present, the hot and difficult problems in the theory and practice of income distribution mainly include: